By consent, this writ petition is taken up for final disposal at the admission stage itself.
2. The case of the petitioner is that he is a delaer in general purpose machinery and that, in the course of business, he purchased a certain quantity of hydraulic filters for a value of Rs.3,18,810/- from a compay called TR Technical Resources India Pvt. Ltd., Thane, Maharasthra. The sale was made vide Invoice TRIPL/210/16-17 dated 09.01.2017 and the filters were accordingly despatched by the consignee through lorry bearing Regn.No.HR 38 U 8967. The invoices covering the sale showing tax payable in the Sate of Maharashtra and lorry receipt were sent alongwith the goods. However, when the vehicle entered Tamil Nadu on 13.01.2017, the respondent detained them, alleging that the consignee address is an unregistered place and hence to verify the genuineness of the transaction and to safeguard the government revenue, the goods were detained and consequent notice in GD No.2277/2016-17 dated 14.01.2017 was issued to the petitioner.
3. The learned counsel for the petitioner submitted that the respondent may be directed to release the consignment and vehicle on payment of one time tax.
4. Mr.A.Kanmani Annamalai, learned Additional Government Pleader (Taxes), taking notice for the respondent, submitted that on payment of one time tax by the petitioner, the respondent may be directed to release the goods and the consignment.
5. Having regard to the submissions made by the learned counsel on either side, since the repsondent had passed the impugned order without giving an opportunity of hearing to the petiitoner, I am of the considered view that the impugned order is liable to be set aside and accordingly, the same is set aside. The petitioner is directed to pay the one time tax amount of Rs.59,412/-(Rupees Fifty Nine Thousand Four Hundred and Twelve only) before the respondent and on payment of the said sum of Rs.59,412/-, the respondent is directed to release the goods and vehicle to the petitioner forthwith. It is made clear that the respondent shall proceed with the matter and pass orders on merits and in accordance with law, taking into consideration the objections and the documents, filed by the petitioner and after affording due opportunity to the petitioner. With these observations, the writ petition is disposed of. No costs. Consequently, connected MP is closed.
28.02.2017 rgr Note: Issue order copy by today (28.02.2017)
K.KALYANASUNDARAM, J.
Rgr To The Deputy Commercial Tax Officer Ranipet (in) Check Post, Serkadu.
W.P.No.4937 of 2017 28.02.2017 http://www.judis.nic.in